TaxTMI 
TaxTMI 
2026 (8) TMI 595
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....rt Company Limited, Krishnapatnam Port, SPSR Nellore District, under agreement dated 01.09.2011, and also providing auxiliary services in Kakinada Port through agreement dated 04.10.2012 with M/s.Kakinada Seaports Limited, Kakinada. The petitioner's registered office is located at D.No.24-6-88, Plot No.G3, Pooja Gardens, Saraswathi Nagar, Dharga Mitta, Nellore, SPSR Nellore District, with registration No.STC No.AADCT9447LSD001, dated 19.09.2011. 2. The petitioner changed the registered office from time to time by making necessary amendments to the registration certificate. It is further case of the petitioner that, it used to file periodical returns in Form-ST3 since the date of its registration by duly declaring the liability on outward....
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....r of the service recipient, it was informed that the petitioner had availed irregular CENVAT credit by placing invalid documents in contravention of Rule 4A of the Service Tax Rules, 1994, read with Rule 9 of the CENVAT Rules 2004, and required the petitioner to reverse the CENVAT credit availed by it. 5. Subsequently, the petitioner was served with final audit report dated 01.05.2019 by the 3rd respondent stating that, the petitioner has availed irregular CENVAT credit, and in furtherance thereto, show cause notice dated 15.10.2019 was issued by the 1st respondent, proposing a tax demand of Rs.4,91,35,881/-, inasmuch as the address mentioned on the invoices is not tallied with the registration certificate. 6. The petitioner filed obj....
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....he impugned order. 9. The counsel for petitioner would submit that the impugned order is liable to the set aside, inasmuch as the 1st respondent without properly appreciating the case of the petitioner in its proper perspective had come to the conclusion that it had irregularly availed CENVAT credit. He would further submit that, the ground on which the order under challenge was issued is that, the address mentioned in the invoices is not tallied with the registration certificate. He would further submit that, as per Rule 4A of the Service Tax Rules, 1994, the petitioner had submitted all the documents as required. He would further submit that, as per Rule 9(2) of the CENVAT credit Rules, 2004, the invoices raised by the petitioner do co....
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....he assesse provided service to a person/Service Recipient. It is about whether address mentioned in Input service invoices are business premises declared by the assessee as per S.T-2 Registration Certificate issued by the Department or not. As such the reason stated by the assessee for issue of Input service invoice by M/s.Kakinada Seaport Limited with above said address is of no use to them. 17.12. As per Rule 4A(ii) of the Service Tax Rules, 1994, the name and address of the person receiving taxable services should be mentioned on the invoice and such invoice is the proper document for availing CENVAT Credit under Rule 9(1) of CENVAT Credit Rules, 2004. In the present case, the addresses mentioned in some of the input service inv....